USA Statutes : arizona
Title : Counties
Chapter : FISCAL PROVISIONS
11-600 Burial of indigent deceased; disposal of property
A. When an examination has been completed by the county medical examiner or the
person performing the duties of a county medical examiner and no other person takes
charge of the body of the deceased, the medical examiner shall cause the body to be
delivered to the funeral establishment, licensed pursuant to title 32, chapter 12,
article 4, closest geographically to the place where the body is pronounced dead, for
preservation, disinfection and final disposition. The medical examiner or person
performing the duties of a county medical examiner may establish geographical areas
within the county and a rotation system whereby the bodies are delivered equally in
sequence to all licensed funeral establishments in each geographical area. All licensed
funeral establishments in any incorporated city or town shall be in the same geographical
area. Area boundaries in unincorporated areas shall be drawn so as to approximate equal
distances between incorporated cities or towns in which a licensed funeral establishment
or establishments exist. Upon request of any licensed funeral establishment, in writing,
they shall be removed from participation in the receipt of medical examiner cases until
they rescind their request. If there is not sufficient property in the estate of the
deceased to pay the necessary expenses of the burial, the expenses shall be a legal
charge against the county. Upon determination of indigency the funeral establishment
shall perform the normal county indigent burial, in the manner and for the fee then being
paid by the county, or release the body, upon county request, without fee, to the funeral
establishment designated by the county for other indigent burials.
B. Notwithstanding subsection A of this section, the county medical examiner may
cause the body to be delivered to a community college under the jurisdiction of a
community college district as defined in section 15-1401, if the community college has an
accredited mortuary science program. On acceptance of the body and with proper
authorization, the community college mortuary science program shall preserve and
disinfect the body, prepare it for final disposition and deliver the body to a licensed
funeral establishment pursuant to subsection A of this section for final disposition. For
the purposes of this subsection, proper authorization may be provided by the next of kin
pursuant to section 36-831, subsection A or the public fiduciary of the county.
C. Within thirty days after the examination, the medical examiner or person
performing the duties of the county medical examiner shall deliver to the public
fiduciary of the county or the legal representative of the deceased any money or property
found upon the body.
11-601 County charges
County charges are:
1. Charges against the county incurred by virtue of any provision of this title.
2. Salaries of county and precinct officers, deputies and employees and necessary
expenses incurred in the conduct of their offices.
3. Expenses necessarily incurred in the support of persons charged with or
convicted of crime and committed therefor to the county jail.
4. Sums required by law to be paid to grand and trial jurors and indigent witnesses
in criminal actions.
5. Compensation of interpreters in the prosecution or defense of criminal actions
who have been appointed by the presiding judge of the superior court as official
interpreters for justice courts and courts of record of their county. Such interpreters
shall be paid such salaries as the board of supervisors may determine.
6. Necessary expenses for the support of county hospitals and indigent sick whose
support is chargeable to the county.
7. Compensation of physicians for making examinations in insanity cases upon the
request or order of the superior court.
8. Contingent expenses necessarily incurred for the use and benefit of the county.
9. Every other sum directed by law to be raised for a county purpose or declared to
be a county charge. 11-602 Expense fund; estimate of expenses; transfer of funds; retransfer of excess
A. The board of supervisors shall create a fund known as the expense fund, and
shall order, when necessary, the transfer of money into such fund from the general fund
of the county sufficient to pay the expenses of maintaining the government of the county
until additional revenues may be collected to defray such expenses.
B. Before making the order the board shall make an estimate of the amount required,
for what purpose, and the amount available for the purposes of such fund from taxes or
otherwise, and when the estimate is made, shall enter the whole of the itemized estimate
in the minutes of the board.
C. The county treasurer shall make the transfer when ordered by the board, and pay
from the expense fund orders drawn thereon by the board for the maintenance of the county
government. The orders shall be drawn and signed as county warrants. The board shall
not issue an order on the fund until there is sufficient money therein to pay and redeem
the order. Orders shall be issued on the fund in the order of their allowance by the
D. If at any time the board believes there is more money in the expense fund than
necessary to pay the expenses of maintaining the government of the county, it shall make
an order directing the treasurer to transfer such excess to the general fund of the
county, and the treasurer shall make the transfer so ordered. The money so retransferred
shall be available for redemption of outstanding warrants against the county.
11-603 Expense of maintaining government defined
The expense of maintaining the government consists of official salaries, fees and
mileage, fees and mileage of jurors and witnesses, county printing and advertising, books
and stationery, feeding county prisoners, the care of the indigent sick, water, wood,
lights and like supplies for county institutions and insurance and repairs of county
11-604.01 Revolving line of credit; uses; procedures; bids; application of revenues; exception
A. The board of supervisors may enter into agreements with a financial institution
authorized to do business in this state for the purpose of obtaining a separate and
distinct revolving line of credit for the county and each individual political
subdivision of that county for the current fiscal year to pay the lawful claims and
obligations of that political subdivision until sufficient monies for payment from
property taxes and other nonrestricted revenues are received by the treasurer in
accordance with the following:
1. The county treasurer is the agent for the county and any political subdivision
of this state for which the county treasurer acts as treasurer for any agreement entered
into under this section and may take any action required under an agreement without
further approval of any governing body of a political subdivision.
2. Any agreement entered into under this section shall not be for a term exceeding
the period contracted for in section 35-325, subsection C.
3. The agreement shall provide that the financial institution may not charge the
county a rate of interest in excess of ten per cent per year for a tax exempt obligation
pursuant to the internal revenue code of 1986.
4. The maximum rate permissible for the financial institution to charge for taxable
obligations shall be one hundred ten per cent of the previous quarter's weighted average
prime rate among this state's top three financial institutions by asset size.
5. The revolving line of credit agreement shall be for an amount of not more than
forty-five per cent of the total amount of nonrestricted operating revenues received by
each political subdivision in the preceding year.
6. For those political subdivisions which have not received nonrestricted operating
revenues in the preceding year, the revolving line of credit agreement shall provide that
the maximum revolving line of credit of such political subdivisions shall not exceed
forty-five per cent of their estimated first year nonrestricted operating revenues.
7. The revolving line of credit agreement shall provide that the financial
institution is entitled to a security interest in the nonrestricted operating revenues
received by the treasurer on behalf of each political subdivision to the extent of any
credit extended under the commitment made by the financial institution.
B. For a county that uses the procedures provided for by this section, the board of
supervisors shall receive bids for the services provided in subsection A as part of the
bid process for servicing banks pursuant to title 35, chapter 2, article 2.1.
C. All nonrestricted operating revenues received by each political subdivision
shall be applied by the county treasurer on behalf of each political subdivision to any
unpaid advances which the political subdivision received pursuant to an agreement entered
into under this section. The treasurer shall apply such nonrestricted operating revenues
received by the political subdivision to repay advances received by the political
subdivision without any further action by the governing body of any political
subdivision. These nonrestricted operating revenues shall be applied in the following
order according to the order which the advances were made by the financial institution or
the warrants registered by the county treasurer:
1. Warrants registered by the county treasurer before September 15, 1989.
2. Advances made pursuant to this section.
3. Warrants registered after September 15, 1989.
D. This section shall not be construed to authorize the extension of credit to a
political subdivision for those obligations of the political subdivision in which the
monies for repayment are subject to restrictions preventing their use as repayment for
such obligations or to require a financial institution to extend credit to any political
E. A revolving line of credit agreement entered into under this section shall
provide that any political subdivision which exceeds the maximum line of credit provided
for the political subdivision shall register any warrants issued in excess of its unpaid
maximum line of credit in the manner provided for in this article.
11-604 Salary fund; sick pay fund; other funds
A. The board may create a salary fund and pay therefrom the salaries of officials
and employees, and fees and mileage of jurors. After the transfer of funds to the
expense fund, the board may transfer from the expense fund to the salary fund, as
provided for transfer of funds from the general fund to the expense fund, an amount
sufficient to pay the salaries of officials and employees, and fees and mileage of
jurors, and may authorize and order payments from the salary fund in like manner as on
the expense fund.
B. The board may establish a county sick pay fund and pay compensation from the
fund to an official or employee who is absent from work due to illness. The board shall
transfer from the expense fund to the sick fund an amount sufficient to pay the sick
leave of officials and employees. Budget units as part of the payroll reporting
procedure shall report hours of sick leave earned by the county officials and employees
and of absences due to illness. Compensation paid to employees due to illness shall be
separately identified in the accounting records of the county.
C. The board may, in like manner, create and make payments from such other county
funds as necessary for the proper transaction of the business of the county.
11-605 Warrants drawn on fund
Warrants drawn by a political subdivision on the county treasurer shall be paid in
the order of presentation to the treasurer. If the fund is insufficient to pay a
warrant, it shall be paid from monies obtained by the treasurer on behalf of each
political subdivision pursuant to this article. If no agreement has been entered into
under this article, the fiscal provisions prescribed in section 11-635 are applicable.
11-606 Collection and disposition of groundwater transportation fees; economic development fund
A. The board of supervisors may collect groundwater transportation fees paid to the
county pursuant to section 45-556.
B. The board of supervisors shall transmit all monies collected under this section
to the county treasurer for deposit in a groundwater basin economic development
fund. The board shall use monies in the fund to enhance economic development in the
groundwater basin or sub-basin with respect to which the monies were collected, including
water acquisition or other mitigation activities for remaining water users in the
groundwater basin or sub-basin, economic planning, business and industrial recruitment
and retention and other necessary and appropriate economic development activities. If
the groundwater basin or sub-basin is completely dedicated for purposes of transporting
groundwater away from the basin or sub-basin, the monies collected under this section may
be used for such economic development activities anywhere in the county.
11-621 Payments from treasury on demand; exception; duty of auditor general; payment of loss; alternative procedure
A. A payment exceeding five hundred dollars may be made from the treasury of the
county upon demand duly presented and allowed, but compensation due to jurors and
witnesses and official salaries shall be paid without presentation of a claim.
B. A demand is not required to authorize payment if all other required
documentation as prescribed in the uniform system of bookkeeping for counties is
maintained to support the payment.
C. No demand shall be necessary for the board of supervisors to draw warrants upon
the county treasury in amounts not exceeding five hundred dollars for the purpose of
paying for goods and services costing five hundred dollars or less. The auditor general
shall prescribe the manner in which the warrants described in this subsection shall be
drawn and issued. Any loss arising out of the issuance of a warrant drawn and issued in
the manner prescribed by the auditor general shall be a county charge.
11-622 Demand; time limit for presentation of claim
A. A person having a claim against a county shall present to the board of
supervisors of the county against which the demand is held an itemized claim executed by
the person under penalties of perjury, stating minutely what the claim is for, specifying
each item, the date and amount of each item and stating that the claim and each item of
the claim is justly due.
B. Sellers of goods or services to a county may submit claims in writing or by
electronic data interchange if such method is approved by the county board of
supervisors. All other claims shall be submitted in writing.
C. The board of supervisors shall not pay any claim unless demand for payment is
made within six months after the last item of the account accrues.
11-623 Record of demands and warrants
The board shall cause to be entered separately in the minute book of the board:
1. The number of each demand allowed.
2. By whom presented.
3. The amount of the demand.
4. From what fund the demand is payable.
5. The number of each warrant ordered drawn by them and to whom payable.
6. The amount of each warrant.
7. For what service or supplies the warrant is drawn.
11-624.01 Procedure for payment of obligations after close of fiscal year
A. Annually on or before June 30, each county department or agency having
outstanding liabilities attributable to the budgetary allotments of the fiscal year just
ending shall file with the county board of supervisors for that county, in the manner and
upon a form prescribed by the board and under oath, an "advice of encumbrance" for each
item of outstanding liability the board of supervisors shall encumber such funds as are
necessary and available to pay such properly entered encumbrances. Any encumbrances
outstanding at the end of sixty days shall lapse and the remaining fund balance shall
revert to the appropriate county fund.
B. The county board of supervisors may draw warrants against the available balances
of the budgetary items made for a fiscal year for a period of sixty days after the close
of such fiscal year. Warrants may be drawn after the close of a fiscal year only for
payment of liabilities incurred during the fiscal year for which such budget was
C. After expiration of the period of sixty days from the beginning of each fiscal
year, the balance shall lapse and be applied as provided in subsection A of this section
and no further payments shall be made on any claim for expenditures of such prior fiscal
11-624 Audit of nonprofit corporations receiving county monies; definition
A. All county contracts with nonprofit corporations for assistance shall include
requirements concerning financial and compliance audits.
B. Each nonprofit corporation that receives in excess of one hundred thousand
dollars in county assistance in any fiscal year shall file for each such fiscal year at
the corporation's expense with the board of supervisors either audited financial
statements prepared in accordance with federal single audit regulations or financial
statements prepared in accordance with generally accepted accounting principles and
audited by an independent certified public accountant.
C. Each nonprofit corporation receiving fifty thousand dollars to one hundred
thousand dollars in county assistance in any fiscal year shall file biennially at the
corporation's expense with the board of supervisors either an audited annual financial
statement for the most recently completed even-numbered year prepared in accordance with
federal single audit regulations or a financial statement for the most recently completed
even-numbered year prepared in accordance with generally accepted accounting principles
audited by an independent certified public accountant.
D. Each nonprofit corporation receiving less than fifty thousand dollars in county
assistance in any fiscal year shall comply with contract requirements concerning
financial and compliance audits contained in contract agreements governing such programs.
E. For the purposes of this section, "nonprofit corporation" means a corporation as
defined in section 10-3140.
11-625 Consideration of claim
A demand shall not be considered by the board unless prepared as prescribed in
section 11-622 and filed by the clerk at least one day prior to the session at which it
is to be considered. Demands so filed shall be considered and passed upon at the next
regular session after they are presented, unless for good cause the board postpones
consideration of them to a future session.
11-626 Claims by supervisors
A claim against the county presented by a member of the board of supervisors shall
be verified as other claims, and shall bear the written approval of at least one member
of the board other than the claimant, and of the county treasurer.
11-627 Effect of personal interest of county officer
A demand in which a county officer is personally interested, or arising out of a
contract to which a county officer while in office has been a party or otherwise
personally interested, shall not be approved, allowed or paid, and every such contract,
claim or demand is null and void, except for official compensation of the persons in
whose name it is presented.
11-628 Allowance of demands; limitation; hearing
A. A demand shall not be allowed by the board in favor of a person indebted to the
county without first deducting such indebtedness, or in favor of an officer whose
accounts have not been rendered and approved, or who has neglected or refused to make his
official returns or report in writing, as required by law, or in favor of any officer who
wilfully neglects or refuses to perform the duties of his office. The board may examine
the claimant on oath, or any other person, to determine the justness of the demand.
B. A citizen or taxpayer of the county may appear before the board and oppose the
allowance of any demand.
11-629 Rejection or partial allowance of demand
When the board finds that a demand is not a proper county charge, it shall reject
the demand. If the demand is a proper county charge, but larger than is just, the board
may allow the claim in part and draw a warrant for the part allowed.
11-630 Action upon rejected or partially allowed demand
A. A claimant dissatisfied with the rejection of his demand, or with the amount
allowed thereon, may sue the county therefor at any time within six months after final
action of the board, but not afterward. If in the action judgment is recovered for more
than the board allowed, the board shall allow and pay the judgment, together with the
costs adjudged, but if no more is recovered than was originally allowed by the board, the
board shall pay the claimant only such amount.
B. A claimant may accept the amount allowed and sue for the balance of his demand,
and this action shall not be barred by the acceptance of the amount allowed.
11-631 Warrants; record
A. Warrants on the county treasury shall be drawn and signed by the chairman and
either the clerk of the board or the finance director in favor of the persons entitled to
the warrants and shall distinctly specify the liability for which they are drawn.
B. The warrants shall, commencing with the first Monday in July of each year, be
numbered consecutively, and the number, date and amount of each, the name of the person
to whom payable, and the purpose for which drawn shall be stated on the warrant. The
clerk or the finance director shall keep a record of each warrant in the warrant book.
11-632 Issuance of duplicate warrant
A. When it appears to the satisfaction of the board or county school superintendent
by affidavit or otherwise that a warrant on the county treasurer has been lost or
destroyed prior to payment and there is no reasonable probability of its being found or
presented, the board may direct the issuance to the owner of a duplicate of the lost or
destroyed warrant. Before issuing the duplicate, however, the board or county school
superintendent shall send a written stop payment notice to the county treasurer, giving
the number, amount and date of the warrant, the payee and the fund on which drawn. The
duplicate warrant issued shall be plainly stamped or marked so that its character may be
readily ascertained. Such duplicate warrant issued under authority of this section shall
constitute full and sufficient authority to the county treasurer for disbursement of
public monies in the amount set forth on the duplicate warrant. The county treasurer
shall not pay any warrant on which a stop payment notice has been made unless the board
has released the stop payment in writing.
B. The board of supervisors shall establish procedures for issuing duplicate
warrants that protect the county and provide the owner with a duplicate warrant within a
11-633 Warrants receivable for debt or taxes due county
Warrants issued by the board shall be receivable in payment of debts to the county,
and taxes assessed against property in the county. Upon tender of a warrant in payment
of a debt or tax, the county treasurer shall, if the warrant is less than the amount of
the debt or tax, and is accompanied by sufficient money to make up the full amount of the
debt or tax, credit the amount of the warrant upon the debt or tax. If the amount of the
warrant is greater than the amount of the debt or tax, he shall mark the debt or tax
paid, and endorse the amount thereof upon the back of the warrant as a partial payment
thereof. Only the person named as payee in the warrant may use it in payment of a debt
11-634 Payment of warrants
When the board of supervisors, the county superintendent of schools or a special
district presents a warrant for payment, the county treasurer shall pay it and make a
charge against the appropriate account.
11-635 Warrants unpaid for lack of funds; interest
A. If a revolving line of credit has not been obtained for a political
subdivision or if the revolving line of credit has been expended, the treasurer shall
endorse the warrant "not paid for lack of funds", and the date of presentation, and from
that time until paid the warrant shall bear no more than ten per cent interest per annum.
B. The treasurer shall keep a register of warrants presented for payment.
11-636 Effect upon interest of notice of readiness to pay unpaid warrants
A. When there is sufficient money in the treasury to pay the warrants drawing
interest, the treasurer shall give notice thereof by publication in some newspaper
published in the county, or by written notice posted at the court house door, stating
that he is ready to pay the warrants. From the first publication or posting of the
notice the warrants shall cease to draw interest.
B. In the notice published in a newspaper, the treasurer shall not publish the
warrants in detail, but shall give notice only that county warrants presented for payment
prior to such a date, as stated in the notice, are payable. When only part of the
warrants presented on the same day are payable, the treasurer shall designate the payable
warrants in the notice.
11-637 Effect of priority of presentment on preference of payment
Warrants are entitled to preference of payment from money applicable to the warrants
according to priority of presentment. The treasurer, upon receipt of money not otherwise
appropriated, shall set it apart or so much thereof as is necessary for payment of the
11-638 Application of funds when unpaid warrants not presented
If an unpaid warrant is not presented for payment within ten days from publication
or posting of notice as provided by section 11-636, then the treasurer shall apply the
fund set aside for payment of the warrant to payment of unpaid warrants next in order of
registry. The board of supervisors may, on presentation of warrants properly endorsed,
which have been advertised as payable, direct the treasurer to pay them out of money in
the treasury not otherwise appropriated.
11-639 Redemption of unpaid warrants
As monies become available and are in amounts sufficient to justify redeeming unpaid
warrants, the county treasurer shall redeem these unpaid warrants in the date order in
which they were originally registered.
11-640 Record of interest paid
When the treasurer pays a warrant on which interest is due, he shall record the
amount of interest paid in the register or call warrant list. The amount of such interest
shall be entered on his account separate from the principal.
11-641 Money illegally paid; liability; recovery
A. When a board of supervisors, without authority of law, orders any money paid
from the county treasury, the board and the party in whose favor the order is made shall
be jointly and severally liable for the money with interest at the legal rate, and twenty
per cent additional on the principal amount. If the money is paid on a claim presented
by a member of the board, the supervisor presenting the claim and the board shall be
jointly and severally liable for the money with interest at the legal rate, and twenty
per cent additional on the principal amount.
B. If an illegal payment of money is made as described in subsection A, the county
attorney shall institute an action in the name of the county, against the board of
supervisors and others liable, to enjoin the payment of the money, or if it has been
paid, to recover it with interest at the legal rate, and twenty per cent additional on
the principal amount, to be paid into the county treasury to the credit of the fund from
which the allowance was made.
C. The board of supervisors may not dismiss, compromise or in any way control such
action. No bond shall be required of a county in the action, on an injunction, or on an
11-642 Action by taxpayer to recover money illegally paid
If a county attorney fails for twenty days after written request made by a taxpayer
of the county to institute an action as provided in section 11-641, then any taxpayer of
the county may bring the action in his own name and at his own cost, with the same effect
as if brought by the county attorney. The person instituting the action shall execute a
bond with two or more sureties, made payable to the defendant conditioned that if the
plaintiff fails to prosecute the action with diligence and to effect, that the plaintiff
will pay all damages sustained by the defendant by reason of the action and all costs
incurred therein. If the taxpayer prevails in the action the court shall allow the
taxpayer costs and a reasonable attorney fee not to exceed forty per cent of the amount
recovered or saved to the county.
11-643 Nonliability of dissenting supervisor
A supervisor may relieve himself from liability under sections 11-641 and 11-642 by
dissenting from the order, and having his dissent entered on the minutes of the board at
11-644 Failure to present county check or warrant for payment
A. A check that is drawn by the county treasurer in the treasurer's official
capacity or a warrant that is drawn on the county general fund and that is not presented
for payment within one year after the date of issuance is void, is deemed to have been
paid and is not subject to section 44-302. A check or warrant that is not presented for
payment within one year has no further force or effect and any monies shall be
transferred or revert to the county general fund or other appropriate fund.
B. At any time within one year after an unpresented check or warrant has been
voided as provided in subsection A of this section, the person in whose favor the check
or warrant was drawn, or the person's personal representative, successors or assignees,
may present a claim for the amount of the check or warrant to the board of supervisors.
If the board finds that the claim is legitimate and that there is good and sufficient
reason for failure to present the original check or warrant, the board may allow the
claim and order it to be paid from the county general fund or other appropriate fund.
11-651 Lease-purchase agreements; terms and conditions
The board of supervisors of a county may enter into agreements for the
lease-purchase of equipment for a period in excess of one year under the following terms
1. The lease-purchase agreement shall be executed for the period of one fiscal year
only and, if a longer period is needed to complete purchase of the equipment, the board
of supervisors shall have the right, at the end of each fiscal year, to enter into an
agreement for continuation of the agreement for succeeding one-year periods until
complete payment has been made.
2. If, at the end of the first one-year period and prior to payment of the total
purchase price, the board of supervisors does not agree to a continuation of the
lease-purchase agreement, the seller may repossess the equipment and the agreement shall
be deemed terminated.
11-652 Title to equipment
Title to the equipment which is the subject of a lease-purchase agreement made under
the terms of this article shall be maintained in the seller until payment of the full
purchase price has been made by the county.
11-653 Cancellation of agreement
The board of supervisors may, at any time and by giving written notice to the
seller, cancel any lease-purchase agreement made under the terms of this article.
11-663 Annual statements to state treasurer
A. The board shall have prepared by the clerk, under its direction, prior to its
regular January meeting, a statement in duplicate showing:
1. The indebtedness of the county, funded and floating, the amount of each class of
indebtedness, the rate of interest borne by each class or any part thereof and the amount
of money in the county treasury subject to payment of the indebtedness.
2. A concise description of all property owned by the county with an estimate of
the value thereof.
3. The rate of taxation for county purposes, as shown by the last levy made by the
B. One of the statements shall be filed with the board at the opening of the
January meeting, and the other forwarded immediately to the state treasurer, who shall
include in his report to the governor a digest and synopsis, in tabular form, of the
reports received by him naming therein the counties failing to make such reports.
11-664 Suspension of county assessor or county treasurer; due process
A. The board of supervisors may suspend the county assessor or county treasurer for
defalcation or neglect of duty. The board shall give notice to the affected officer
including reasons for the suspension at least five calendar days before the meeting at
which the matter is to be considered. If the action of the board is a unanimous vote of
the entire board, the suspension shall be immediate. If the action of the board is not a
unanimous vote of the entire board, the suspension shall not be effective until either
ten days after the action of the board if no hearing is requested by the affected officer
or the conclusion of a hearing if one is requested, and the board sustains its prior
B. Either prior to an action for a suspension of a county treasurer or county
assessor or upon a request for hearing after an affirmative vote to suspend, the board of
supervisors may request the county attorney to conduct an investigation. If an
investigation is requested, the county attorney shall provide a written notice and report
of findings, including a statement of charges, to the assessor or treasurer and the
C. If the board of supervisors votes to suspend the county assessor or county
treasurer, the assessor or treasurer has the right to a hearing before the board upon
filing a written request with the board within ten days after action by the board. The
assessor or treasurer may be represented by counsel at the hearing. The board shall
allow the assessor or treasurer, counsel, witnesses and members of the public to testify
on the assessor's or treasurer's behalf. At the conclusion of the hearing the board may
sustain or reverse its prior suspension. If the prior action has not become effective,
the suspension shall become effective upon a majority vote of the board.
D. Upon the earlier of a unanimous vote of the entire board of supervisors,
expiration of the time to request a hearing after an affirmative vote of a majority of
the board or the affirmation of the suspension at the conclusion of the hearing, the
board shall immediately appoint a person to fill the office. The appointed person shall
immediately give bond and qualify as provided by law.
E. No suspension of the county assessor or county treasurer under this section
shall be for a period of longer than one hundred twenty days unless within that period
removal of the officer is sought pursuant to title 38, chapter 2, article 8. If removal
of the suspended officer is not sought within the period of suspension, the suspended
officer shall be reinstated. The person appointed by the board of supervisors shall
provide an account of activities during the period of suspension and vacate the office.
11-665 Vacancy in treasurer's office; duty of board
Upon the death or absconding of a county treasurer, the board shall follow the
proceedings in regard to the monies and effects of his office, and the statement and
inventory thereof, as provided in section 11-664, and shall retain possession until a
successor of the treasurer is elected or appointed. Upon the qualifying of such
treasurer, the monies, books and effects shall be delivered to him.
11-671 Financing wastewater treatment facilities and nonpoint source projects; financial assistance loan repayment agreements; definition
A. Notwithstanding any other law, a county authorized to operate a sewage system
pursuant to section 11-264 may construct or improve a wastewater treatment facility or
nonpoint source project with monies borrowed from or financial assistance provided by the
water infrastructure finance authority of ARIZONA.
B. To repay financial assistance from the water infrastructure finance authority of
ARIZONA a county may enter into a financial assistance loan repayment agreement with the
authority. A financial assistance loan repayment agreement is payable from any revenues
otherwise authorized by law to be used to pay long-term obligations. If revenue from a
property tax assessment is the designated source of repayment under the agreement, the
property tax assessed and levied is a secondary property tax levy for purposes of article
IX, Constitution of ARIZONA.
C. The county board of supervisors shall submit the question of entering and
performing a financial assistance loan repayment agreement to the qualified electors
voting at a regular or special general election in the county. An election is not
required if voter approval has previously been obtained for substantially the same
project with another funding source. If a majority of the qualified electors voting on
1. Approves, the board of supervisors may execute, deliver and perform the
financial assistance loan repayment agreement.
2. Disapproves, the board of supervisors shall not execute a financial assistance
loan repayment agreement.
D. Payments made pursuant to a financial assistance loan repayment agreement are
not subject to section 42-17106.
E. A financial assistance loan repayment agreement entered into pursuant to this
section shall contain the covenants and conditions pertaining to the construction of a
wastewater treatment facility or nonpoint source project and repayment of the loan as the
water infrastructure finance authority of ARIZONA deems proper. Financial assistance loan
repayment agreements may provide for the payment of interest on the unpaid principal
balance of such agreement at the rates established in the agreement. The agreement may
also provide for payment of the county's proportionate share of the expenses of
administering the clean water revolving fund established by section 49-1221 and may
provide that the county pay financing and loan administration fees approved by the water
infrastructure finance authority. These costs may be included in the levy or assessment
amounts pledged to repay the financial assistance. Counties are bound by and shall fully
perform the loan repayment agreements, and the agreements are incontestable after the
loan is funded by the water infrastructure finance authority of ARIZONA. The county shall
also agree to pay the authority's costs in issuing bonds or otherwise borrowing to fund a
F. A financial assistance loan repayment agreement under this section does not
create a debt of the county, and the authority shall not require that payment of a
financial assistance loan agreement be made from other than those sources permitted in
subsection B of this section.
G. A county may employ attorneys, accountants, financial consultants and such other
experts in their field as deemed necessary to perform services with respect to the
financial assistance loan repayment agreement.
H. This section is supplemental and alternative to any other law under which a
county may borrow money or issue bonds. This section shall not be construed as the
exclusive authorization to enter into loan agreements with the authority.
I. A county may borrow additional monies or enter into additional financial
assistance loan repayment agreements with the water infrastructure finance authority in
an amount up to the amount approved by the voters pursuant to subsection C of this
section less the amount that the county is already obligated to repay to the water
infrastructure finance authority pursuant to a financial assistance loan repayment
J. For purposes of this section, "nonpoint source project" has the same meaning as
prescribed in section 49-1201.